Select one of the buttons below to enter your scope 3 category 8 data. There is one option: Purchasing data (dollars or MT eCO2).
What is included in the upstream leased assets category?
The upstream leased assets category includes the emissions generated from the operation of assets that are leased by the reporting organization in the reporting year and not already included in the reporting organization’s scope 1 or scope 2 inventories. Examples include office space and vehicles that are operated and leased by the reporting organization. Upstream leased assets are category 8 of scope 3.
The emissions included in the upstream leased assets category is affected by your organizational bounds approach. For example:
- If you are using an operational control approach, then assets that you are leasing and operating will already be included in your scope 1 and scope 2 emissions and should not be reported in the scope 3 upstream leased assets category.
- If you are using a financial control approach, then assets that you are leasing and operating are NOT already included in your scope 1 and scope 2 emissions and SHOULD be reported in the scope 3 upstream leased assets category.
What options are available in SIMAP for upstream leased assets data entry?
- Purchasing data: Enter dollars spent by purchasing category. You can assign any of the purchasing data categories to the upstream leased assets category. Note that purchasing data is intended to provide an order of magnitude estimate. See this page for guidance on purchasing data entry.
SIMAP will add options for other types of activity data (e.g., electricity use, stationary fuel use, mobile fuel use) for the upstream leased assets category in the future.
Sources
Source: GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard